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    <title>Clarification on way of Charging Excise Duty by our Consignee Agent</title>
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    <description>Manufacturer invoices include a surcharge in lieu of excise that consignee agents pass to retail customers. The VAT authority cannot object where VAT is computed on the taxable base that includes the surcharge, since the consignee agent is passing through the excise-related component rather than independently charging excise.</description>
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      <description>Manufacturer invoices include a surcharge in lieu of excise that consignee agents pass to retail customers. The VAT authority cannot object where VAT is computed on the taxable base that includes the surcharge, since the consignee agent is passing through the excise-related component rather than independently charging excise.</description>
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      <law>Central Excise</law>
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